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Lalu Masyhudi
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INDONESIA
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Published by bajang Institute
ISSN : 28100328     EISSN : 2810031X     DOI : 10.53625
Core Subject : Economy,
Economics, Econometrics & Finance
JEMBA for Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi, published by Bajang Institute. Published in two formats, print and online, both of which are published six times in one year. The scope of the journal studies broadly includes: Economy, Management, Business and Accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 1 No. 5: September 2022" : 10 Documents clear
PENGARUH CORPORATE GOVERNANCE&KEPEMILIKAN KELUARGA TERHADAP NILAI PERUSAHAAN DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENINGPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2020 Dewi Kusuma Wardani; Valentina Desi Wulandari
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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Abstract

This study aims to determine the effect of corporate governance & family ownership on firm value, tax avoidance on firm value, corporate governance on family ownership on tax avoidance. This study uses a population of manufacturing companies listed on the Indonesia Stock Exchange and sampling using the purpose sampling method. This study uses path analysis. The results of this study indicate that corporate governance & family ownership has a positive effect on firm value, tax avoidance has a negative effect on firm value, corporate governance & family ownership has no effect on tax avoidance. Corporate governance & family ownership affects the value of the company through tax avoidance
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Ria Herawati
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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One of the factors that can affect the value of the company is tax avoidance. This tax avoidance effort is carried out by reducing the tax burden. However, the existence of institutional investors is considered capable of being an effective monitoring mechanism in every decision taken by managers. The results of research that have been conducted on 21 manufacturing companies listed on the IDX for the period 2016-2020 show that tax avoidance has a positive effect on firm value and institutional ownership is able to moderate the negative effect of tax avoidance on firm value
DETERMINASI KEPEMILIKAN MANAJERIAL, DIVIDEN, PROFITABILITAS DAN FREE CASH FLOW TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Fifi Alfinna Damayanti; Wahyu Dwi Warsitasari
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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This study aims to see the effect of managerial ownership, dividends, profitability and free cash flow on debt policy in manufacturing companies listed on the BEI in the consumer goods industry sector for the period 2017-2021. This research takes quantitative techniques and is a type of associative research. The population is 10 manufacturing companies that have been listed on the BEI for the consumer goods industry sector for the 2017-2021 period, which can be accessed at www.idx.co.id. The data analysis technique used in this research is descriptive statistics and panel data regression analysis using the Eviews12 program. Based on the results of research conducted with panel data regression analysis in the above study which explains managerial ownership, dividends, profitability and free cash flow on debt policy, it can be concluded that the results of the test show managerial ownership, dividends, free cash flow have a positive effect on the debt policy of manufacturing companies listed on the Indonesia Stock Exchange for the Consumption Sector, while profitability has no negative effect on the debt policies of manufacturing companies listed on the Indonesia Stock Exchange for the Consumption Sector
APLIKASI KEUANGAN SYARIAH PADA PASAR UANG Nabiil Salasa Ramadhan; Nilam Utami Aqillah; Maryam Batubara
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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Abstract

The money market is a place where surplus and storage parties meet,with short-termnfundsnwithnmaturitiesnofnless then one year.This money market helps to benefit those who do not have money,while those who have enough money get take advantage of the opportunity tonincreasentheirnincomenas wellnasntonreduce the risk to theirnfinances
PENGARUH PENGETAHUAN INVESTASI, RISIKO INVESTASI, DAN MOTIVASI INVESTASI TERHADAP MINAT BERINVESTASI PADA PASAR MODAL SYARIAH Moh. Joko Prasetyo; Deny Yudiantoro; Amalia Nuril Hidayati
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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This research data research aims to find the impact of investment knowledge, investment risk, and investment motivation on the investment interest of students in the Islamic capital market in Islamic Financial Management students at UIN Sayyid Ali Rahmatullah class of 2018-2019. The approach in this study using a quantitative approach. The data collection technique in this study used the technique of distributing questionnaires. Sources of data in this study with primary data amounting to 90 student respondents. The collected data was then tested with several SPSS tests which included reliability test, multiple linear regression test, data normality test, multicollinearity test, heteroscedasticity test, partial T test, and simultaneous F test. The findings of the data in this study indicate that the investment knowledge variable (X1) has an influence on students' interest in investing in the Islamic capital market. Partially, the investment risk variable (X2) has no effect on students' interest in investing in the Islamic capital market. Partially, the investment motivation variable (X3) has an influence on students' interest in investing in the Islamic capital market.
PENGARUH PEMBIAYAAN JUAL BELI DAN PEMBIAYAAN BAGI HASIL BAGI KINERJA KEUANGAN BANK SYARIAH MANDIRI TAHUN 2013- 2017 Putri Rahayu
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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Abstract

Penelitian ini dilatarbelakangi oleh perbankan syariah yang dalam perkembangannya saat ini dituntut bukan hanya dari segi kuantitas, tetapi juga dari segi kualitas. Dengan berkembangnya kualitas maka bank syariah akan semakin dikritik dan dipilih oleh nasabah. Perkembangan kualitas bank syariah dapat ditinjau dari kemampuan kinerja bank syariah dan kelangsungan usahanya yang dipengaruhi oleh kualitas penanaman dana atau pembiayaan. Pembiayaan sendiri dibagi menjadi tiga, yaitu pembiayaan dengan prinsip jual beli, pembiayaan dengan prinsip bagi hasil dan pembiayaan dengan prinsip sewa-menyewa. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan jual beli dan pembiayaan bagi hasil terhadap kinerja keuangan Bank Syariah Mandiri. Pendekatan penelitian adalah penelitian kuantitatif dengan sumber data yang digunakan adalah berupa data sekunder. Populasi penelitian yaitu laporan keuangan Bank Syariah Mandiri dengan sampel penelitian data laporan keuangan triwulan dan periode tahun 2013-2017. Metode yang digunakan adalah metode kuantitatif dengan teknik regresi linier berganda. Metode analisis regresi dengan persepsi Pembiayaan Jual Beli (X1), Pembiayaan Bagi Hasil (X2), dan Kinerja Keuangan (Y). Hasil penelitian ini menunjukkan bahwa pembiayaan jual beli dan pembiayaan bagi hasil secara simultan berpengaruh secara signifikan. Dari hasil uji t disimpulkan bahwa variabel jual beli berpengaruh terhadap kinerja keuangan Bank Syariah Mandiri. Hal tersebut dibuktikan berdasarkan perhitungan parsial untuk thitung pada variabel presepsi (4,881) dan pembiayaan bagi hail koefisien determinasi R2 sebesar 0,672 yang mengandung pengertian bahwa pengaruh variabel bebas terhadap variable terikat yang ada di Bank Syariah Mandiri 67,2% sedangkan sisanya dipengaruhi oleh variabel lain.
ANALISIS FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS KERJA KARYAWAN PEMANEN KARET (HEVEA BRASILIENSIS) DI KSO PTPN III KEBUN KARANG INONG KECAMATAN RANTAU PEUREULAK KABUPATEN ACEH TIMUR Nurhaliza Nurhaliza; Muhammad Jamil; Cut Gustiana
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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This study aims analyze the effect of age, education level, years of service (experience) and number of dependents on work productivity of rubber harvesting employees at KSO PTPN III Kebun Karang Inong. The method of determining the sample is using a sampling technique, namely Probability Sampling, as many as 42 respondents and conducting research consisting of 7 respondents using the Simple Random Sampling method. The data collected in this study are primary data and secondary data. The data analysis method used in this study is Multiple Linear Regression Analysis, using the Classical Assumption Test (Normality Test, Multicollinearity and Heteroscedasticity) and Hypothesis Testing (f test, t test and test). The results showed that simultaneously the influence of the independent variables (age, education level, years of service and number of dependents) on the dependent variable (employee work productivity). Partially, education level and years of service have a significant effect on work productivity, while age and number of dependents have no significant effect on work productivity.
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE TO USE PADA NIAT MENGGUNAAN APLIKASI TIKTOK DIMASA PANDEMI (STUDI PADA GENARI Z DI BALI) Indah Kumala Sari; Anak Agung Elik Astari; Ni Luh Indiani
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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This study aims to determine the effect of perceived usefulness, perceived ease of use on intentions to use the TikTok application. This study uses a quantitative approach with data collection methods through online questionnaires and is determined using a non-probability purposive sampling method. Data was obtained by distributing online questionnaires to 65 Generation Z respondents who had never used the TikTok application. The results of this study indicate that perceived usefulness and perceived ease of use affect the intention to use the TikTok application either partially or simultaneously according to the results of statistical data processing which found that all hypotheses were accepted. used as a reference for further research. The main theory in this study uses the Technology Acceptance Model (TAM) which is used to explain the relationship between perceived benefits, perceived ease of use and intention to use, and it is found that perceived usefulness, perceived ease of use, are still strong predictors in increasing intention to use the TikTok application. in generation Z. The results of the R-Square score of 0.623 which indicates that the intention to use the TikTok application in generation Z is influenced by 62% influenced by perceived usefulness, perceived ease of use and the rest is influenced by other things that are not explained in this study. This study contributes to the literature on the topic of social media use by considering perceived usefulness and ease of influencing intentions to use TikTok
PENGARUH KEPEMILIKAN INSTITUSIONAL, CORPORATE SOCIAL RESPONSIBILITY, KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur Tahun yang terdaftar di BEI 2017-2019) Sri Lestari Yuli Prastyatini; Priska Yuliana
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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Abstract

Tujuan penelitian adalah untuk mengetahui Pengaruh Kepemilikan Institusional, Corporate Social Responsibility, Kebijakan Dividen dan Ukuran Perusahaan Terhadap Kualitas Laba. Penelitian ini merupakan penelitian kuantitatif. Populasi dan penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel dalam penelitian ini ditentukan menggunakan metode purposive sampling dan diperoleh 36 perusahaan yang merupakan sampel dengan 3 tahun periode pengamatan, sehingga diperoleh 108 laporan keuangan tahunan.Jenis data yang digunakan yaitu data sekunder. Untuk mengetahui pengaruh antara variabel independen dan variabel dependen metode analisis yang digunakan adalah analisis regresi linear berganda.Hasil penelitian ini menunjukan bahwa kepemilikan institusional berpengaruh negatif terhadap kualitas laba, corporate social responsibility(CSR) berpengaruh positif terhadap kualitas laba, kebijakan dividen berpengaruh positif terhadap kualitas laba dan ukuran perusahaan berpengaruh positif terhadap kualitas laba.
ANALISA PENGELOLAAN PERMINTAAN DAN KAPASITAS PRODUKSI UMKM JASA SULTAN EXPRESS Windy Octaviana Manurung; Dewi Ratnasari; Tiara Annisah; Priscillia Paramitha Tanujaya
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 5: September 2022
Publisher : Bajang Institute

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MSME (Micro, Small and Medium Enterprises) is a term for business activities run by business entities, households and individuals which refers to productive economic enterprises. The classification is based on turnover and the amount of wealth and employees owned. MSMEs have a very big contribution in raising the wheels of the Indonesian economy, this is because the type of business has a role in expanding employment opportunities. Sultan Express Couriers are SMEs that have great potential to develop the shipping service industry. The purpose of this research is to find out how Sultan Express handles the increasing demand in a season in order to remain effective and timely as well as the branding of Sultan Express. The results show that Sultan Express can handle increasing demand in one season while still using low prices in order to attract consumers to use the services of MSMEs, Sultan Express services in handling demand if it goes up or down and the branding of Sultan Express is still offering the cheapest postage prices. in the city of Batam, namely at a cost of Rp. 6,000 throughout the city of Batam.

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